9911796707
TMI Blog2002 (1) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... hip firm engaged in the manufacture of stainless steel utensils falling under Tariff Item No. 68 of the Erstwhile Central Excise Tariff and availing the benefit of Small Scale Exemption under Notification Nos. 77/83, 77/85; that they purchased duty paid stainless steel flats which are sent by them to M/s. N.G. Industries for manufacture of Pattas; that SS Pattas are sent by M/s. N.G. Industries .on payment of duty to them; that major portion of these pattas are sold by them to different buyers and the remaining are used by them in manufacture of stainless steel utensils; that the Collector under the impugned Order has held that the value of SS Patta and scrap cleared by M/s. N.G. Industries is to be taken into account for computing the aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Calcutta-I [1997 (90) E.L.T. 83 (Tribunal)]. Ld. Advocate also mentioned that the reliance was placed on the decision in the case of Mahavir Metals Industries v. CCE, Bombay [1987 (28) E.L.T. 85 (Tribunal)] before the Adjudicating Authority. In this case, it was held by the Tribunal that from the return of the goods by the job workers to the person who had sent the raw material after completing the job work cannot be called as manufacturer and that people who did the re-rolling job work for the Appellants were independent people who did the manufacture and cleared off these; that the appeal filed by the Revenue was dismissed by the Supreme Court as reported in [1991 (51) E.L.T. A92]. Finally, the ld. Advocate placed reliance on the Board C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials, centralized payment to employees, common storage facilities, common operation of Bank accounts and other financial arrangements clearly establish financial interdependence and the value of clearance of all the units are to be clubbed; that the Supreme Court has dismissed the appeal as reported in [2000 (119) E.L.T. A84]. He therefore, contended that as MT Shah was holding controlling shares in both the units, the value of clearances of N.G. Industries is to be included in the value of clearances of the Appellants. He also submitted that in the facts of the present matter, the Supreme Court decision in the case of McDowell and Company Ltd. v. Jt. Commissioner Tax Officer [1997 (69) ECR 29] is squarely applicable. 4. We have considere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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